2025 Tax Planner & Services Guide

How to use THIS GUIDE

Thank you for picking up the latest edition of our Tax Planner and Services Guide! Follow the tips below to get the most from this publication, which is designed to help you plan out your year.

The Constitutional Tax Collector, Serving Palm Beach County, offers clients many different services and options, and all are conveniently grouped into several sections which are color-coded throughout the guide so you can easily find the information.

Color Code Chart

Driver License/ID Card

Motor Vehicle

Boat/Vessel

Tourist Development Tax (TDT)

Property Tax

Tangible Personal Property Tax

Local Business Tax Receipt (LBTR)

Additional Services

Look for these colors used in various sections of this guide.

Use the

QR Codes

Use your smart device or the camera on your internet-enabled phone to scan the QR codes throughout this guide. Each QR code will take you right to the page on www.pbctax.gov to access information referenced on the page.

Look For These Info Boxes

Boxes throughout this guide contain important tips and reminders.

Do your part by recycling this guide when no longer in use. The paper sourced for printing is from renewable sources and fully recyclable. Also, this guide is produced using soy based vegetable oil ink, one of the key elements in reducing volatile organic compounds in the print process.

SCAN HERE

Dear Friends:

I am pleased to present the latest edition of our Tax Planner & Services Guide, a comprehensive guide designed to keep you informed, connected, and empowered as you navigate our organization’s services, values, and resources.

This updated version reflects our ongoing commitment to exceptional and continuous improvement. Whether you are new to Palm Beach County or a seasoned resident, this guide provides valuable information to help you transact and engage with our staff of more than 340 professionals, dedicated to providing unparalleled service that inspires trust.

Inside, you’ll find everything from taxes to motor vehicles services and driver license/ ID card services. We have worked hard to ensure that this guide is not just a resource, but a tool for building a stronger connection and a shared understanding of our organization’s mission and goals.

In addition to this guide, I invite you to visit our new website, www.pbctax.gov, where you can research companion information and transact with us online. But if you prefer, my staff stands ready to provide you with in-person service at any of our six service centers throughout Palm Beach County. Just visit www.pbctax.gov/reservations to make your reservation to visit us in person.

I want to thank you for being part of our organization’s journey and I am so proud to continue to be your tax collector.

All of us at the Palm Beach County Tax Collector’s office look forward to serving you in 2025.

Regards,

Anne M. Gannon

MEET OUR SENIOR LEADERSHIP TEAM

We exhibit professionalism. We accept responsibility and set an

We are actively engaged. We actively listen and promote open, honest understanding through discussion.

We are imaginative. We inspire others by encouraging innovative solutions.

We are accepting. We are enriched by our differences and are committed to the dignity of each person.

We tell the truth. We succeed when we trust our

We streamline. We manage our budget, time and resources wisely.

We enjoy our work. We live our intention to create a positive, memorable experience in all our interactions.

We will never be finished. Every experience makes us better.

We are collaborative. We support, recognize and respect the contribution of others so together we can achieve more.

TAX COLLECTOR GLOSSARY

Ad Valorem: From the Latin term “according to worth,” that refers to taxes levied annually based on the value of an object. Pertains to both property tax and tangible personal property tax.

BAR: Board of Administrative Review (BAR). A Florida Highway Safety and Motor Vehicles board where clients can apply for a hardship license.

BTR/LBTR: Local Business Tax Receipt, required to operate a business in Palm Beach County. See page 50.

CILB: Construction Industry Licensing Board. This 18-member board establishes qualifications and competency requirements of contractors that work within Palm Beach County.

Client Advocate: A dedicated team at the Client Care and Research Center that manages all client inquiries sent to the Tax Collector’s Office at clientadvocate@pbctax.com. Due to the volume of emails received, clients can expect a response within three business days.

CLP/CDL: A Commercial Learner’s Permit allows those pursuing a Commercial Driver License to take a driving skills exam in a commercial vehicle at a third-party testing site.

DBPR: Department of Business and Professional Regulation. Certain occupations require a license from the state of Florida, including barbers, cosmetologists, harbor pilots, electrical contractors and others. Visit www.myfloridalicense.com for more information.

Decal: Annual registration validation sticker to be affixed to the license plate (tag) on a motor vehicle, the port side of the boat or vessel, or to the mobile home window.

eCheck: Electronic check payment. This free, secure service uses your bank account and routing numbers to process your payment. See page 13.

Electronic Title: An electronic title or e-title, is a motor vehicle, mobile home, or vessel title held in electronic form. E-title proves ownership the same way a paper title does, and eliminates the risk of losing the title and having to pay a fee for a paper duplicate.

ELT: When an e-titled vehicle is purchased using a loan, the lender issues an Electronic Lien Title (ELT).

EPIRB: Emergency Position-Indicating Radio Beacon; allows marine vessels to be located in an emergency.

FDACS: Florida Department of Agriculture and Consumer Services. Clearinghouse for consumer concerns and matters pertaining to the agriculture industry, liquid petroleum, grocery and convenience stores, concealed weapon licenses, and pest control operations. Learn more at www.fdacs.gov

Fictitious Name: A name under which a corporation may conduct business that is not the legal name of the corporation as shown in its articles of incorporation.

Fire Sale: This special application and permit process, pursuant to Florida Statutes 559.20, is available to businesses that are closing or going out of business (see page 52), allowing the permit holder to list all their inventory and publicly advertise the sale for a duration of up to 60 days.

FLHSMV: Florida Highway Safety and Motor Vehicles; state agency overseeing all driver license and motor vehicle matters and authorizing local county tax collectors to perform duties on its behalf.

TAX COLLECTOR GLOSSARY

HVUT: Heavy Vehicle Use Tax, annual federal highway tax imposed on vehicles with a taxable gross weight of 55,000 pounds or more on certain vehicles including trucks, tractor trailers and buses, that use public highways.

IPP: Installment Payment Plan, for real estate and tangible personal property taxes. IPP divides your taxes into four quarterly payments due in June/July, September, December and March.

Lien: A lienholder, such as the finance company you financed your vehicle with, has a secured interest in a vehicle, mobile home or vessel in the form of a debt due to the lienholder. The lienholder’s information is placed on either a paper or electronic certificate of title in addition to the owner’s information.

Millage Rate: The millage rate is the tax rate used to calculate property tax. See more on page 41.

MV-Express: The Motor Vehicle Express Kiosks are self-serve ATM-style machines that enable clients to renew most motor vehicle registrations in just minutes. Visit www.pbctax.gov/kiosks.

Non-Ad Valorem Tax: Assessments not determined by millage or value. The levying authority calculates the tax using a unit of measure to assess the cost of services. For example, Solid Waste Authority fees are based on the property producing the waste.

PCN: Property Control Number, a 17-character sequence identifying a parcel of real property. PCNs can contain numbers and/or letters.

REAL ID: Enhanced security and fraud-reduction features are indicated by a gold star in the upperright corner of a driver license or ID card. It is a federal requirement for all United States residents to obtain their REAL ID no later than May 7, 2025. See page 21.

Registration: Identifying number, annual certificate of registration and a decal designating the year for which an operating fee is paid for a motor vehicle or marine vessel.

Sojourner: A person who lives on a sailboat, powerboat or other marine vessel not registered in Florida but is located temporarily in Florida. Vessel owners who stay in Florida for more than 90 days are required to obtain sojourner registrations.

Sunbiz.org: Florida’s Department of State Division of Corporations maintains this online resource as the official business entity and commercial activity website.

Sunpass®/Sunpass Pro: Florida’s pre-paid toll program administered by a transponder affixed to the windshield. The Pro allows drivers to pay tolls from FL to ME with just one account.

Tag: Refers to a vehicle license plate or vehicle registration.

Tax Certificate: An enforceable first lien against the property for unpaid real estate property tax offered for sale annually by the Tax Collector as a means of recovering delinquent taxes. The Constitutional Tax Collector is required by law to hold an annual tax certificate sale to collect the preceding year’s unpaid taxes and associated fees.

Tax Deed Application: Legal documents that indicate that the holder of a tax certificate intends to reclaim their money. The tax deed can be applied for any time after two years from the date the taxes become delinquent by filing an application with the Tax Collector. If the taxes are not redeemed by the date set for the tax deed sale, the property is sold at auction by the Clerk of the Circuit Court and Comptroller.

unpaid real estate taxes, assessments, penalties, advertising costs and fees.

Tax Warrant: A legal document which commands the Tax Collector to levy upon and sell personal property belonging to a taxpayer who has not paid their Tangible Personal Property Tax or Local Business Tax. See page 49.

TDT: Tourist Development Tax; required of anyone offering accommodations for short term rental of six months or less. Also known as “bed tax,” and applies to all hotels, motels, accommodations, and privately-owned homes listed for short-term rental. See page 36.

Title: Properly completed form that indicates legal proof of ownership in Florida for motor vehicles or vessels.

TPP: Tangible Personal Property Tax, applied to businesses with furniture, fixtures and/or other equipment. See pages 48–49.

TLSAE: Traffic Law and Substance Abuse Education; four-hour drug and alcohol awareness course required prior to obtaining a driver license for the first time.

TRIM: Truth In Millage. The TRIM is a notice of proposed taxes which is sent annually to property owners by the Property Appraiser. Learn more on page 39.

VAB: The independent Value Adjustment Board hears and rules on challenges to a property’s assessment. Learn more on page 39.

Includes every description of watercraft, barge, boat, air boat, jet ski, other than seaplanes, to be used or capable of being used for transportation on the water.

VIN: Vehicle/Vessel Identification Number. Unique serial number assigned to each vehicle or watercraft.

Wire Transfer: An electronic transfer of funds via a secure network that is administered by hundreds of banks and transfer agencies around the world. Visit www.pbctax.gov/wires for information.

Service Center LOCATIONS & HOURS

Belle Glade

PBC Glades Office Building

2976 State Road 15

Belle Glade, FL 33430

Drop Box available inside lobby.

Central Palm Beach

4215 South Military Trail Greenacres, FL 33463

Drop Box available inside lobby.

Downtown West Palm Beach

Robert K. Weisman

Governmental Center

301 North Olive Avenue

West Palm Beach, FL 33401

Administrative Office — 3rd Floor

Service Center — 1st Floor

Road tests are not available at this location.

Drop Box available inside lobby.

North County

3185 PGA Boulevard Palm Beach Gardens, FL 33410

Drop Box available inside and also outside.

South County

501 South Congress Avenue

Delray Beach, FL 33445

Digital Fingerprinting and TSA

PreCheck ® available at this location only.

Drop Box available inside lobby.

Westlake

16440 Town Center Parkway South Westlake, FL 33470

Drop Box available inside lobby and also outside.

Hours

Monday - Friday 8:15 a.m. to 5:00 p.m.

Notice

In-person service is by reservation only at all of our Service Centers.

Reservations are available for scheduling up to 60 days in advance.

You are encouraged to schedule early.

Reservations can be scheduled by visiting www.pbctax.gov/reservations.

Make the Most of Your Visit and Save Even More Time!

Did you know that since we have implemented reservation-only service, wait times at our service centers have been reduced by more than 36 minutes?

Visit www.pbctax.gov/ onlineforms to download, print, and complete any of the applications or forms that are required for your in-person reservation.

SCAN ME!

Serving you: BY RESERVATION

The Constitutional Tax Collector’s Service Centers in Palm Beach County operate on a reservation-only basis designed to minimize extended wait times for in-person service.

To schedule your reservation arrival time, visit www.pbctax.gov/reservations where you will be required to answer a series of questions to provide you with the necessary information, documents and forms you will need for your in-person service at one of our service centers. Then, select your reservation date and arrival time and that’s it—just show up at the selected service center location at your arrival time and check in. Gone are the days when you could spend your time waiting for the next available agent to process your transaction. Under our new reservation system, we have cut wait times down from hours to 30–60 minutes! ¹

Refer to the chart below for the average lead time you should plan for scheduling your reservation. Schedule early to secure a reservation arrival time for your ideal date, and location. Be sure to take your confirmation email, with your barcode, with you for faster check-in upon your arrival for your reservation.

If you need to cancel or reschedule your reservation, you will need the following:

1. The email address you used to make your reservation, and

2. The reservation ID number emailed to you in your confirmation.

¹ Occasionally, wait times may vary depending on factors such as inclement weather, system outages and extended transaction times for clients preceding your reservation time. We appreciate your patience.

These lead times are estimates and may vary depending on demand. As a reminder, our reservation system can only schedule reservations up to 60 days in advance. If no reservations are available for the requested transaction, please continue to check back periodically for reservation arrival times to become available.

Temporary Disabled Person Parking Permit (Red)

TAX

Real Estate & Tangible Personal Property Tax

Delinquent Real Estate Property Tax*

Delinquent Tangible Personal Property Tax

New App. Short Term Rental for Tourist Development Tax (TDT)**

60 Days Lead Time

• We accept American Express, VISA, Mastercard, and Discover

• 2.4% convenience fee applies ($2.00 min.)

• Convenience fee is collected by our payment processor and is not retained by our organization

• Payment limit is $99,999.99

Wire Transfer

• An incoming wire payment is only accepted for current and delinquent tax payments

• For instructions, visit www.pbctax.gov/wires

Pay Online—eCheck†

• eCheck is free—no convenience fee applies!

• Requires your bank’s routing number and your account number

• Email transaction notice serves as your receipt

Personal Check† Payment Check List

Include month, day and year

Make check payable to “Tax Collector, PBC”

Include total in U.S. dollars and cents

Fully write out the dollars and cents

Include Property Control Number (PCN) or Tangible Personal Property Account Number

1

2

4 5 6

3

Driver License/ ID CARD

Our office provides all driver license and state ID card services for Palm Beach County. These services include:

• Learner’s licenses.

• Class E Knowledge and Driving Skills Exams for first time drivers.

• Driver license/ID card for new Palm Beach County residents.

• Driver license/ID card renewals, updates, and replacements.

Reservations are required for in-person driver license/ID card services and can be made by visiting www.pbctax.gov/reservations.

NEW TO PALM BEACH COUNTY?

A Florida driver license is required to drive a motor vehicle on public streets and highways. You must obtain a Florida driver license within 30 days of accepting employment, engaging in a trade, profession or occupation, or enrolling a child in public school in Florida.

If you move to Palm Beach County from another state, you must make a reservation for in-person driver license service. To make a reservation, please visit www.pbctax.gov/reservations.

The Class E Knowledge and Driving Skills Exam is waived if you present your valid driver license from another state (including territories and possessions). A vision test is required.

If you move to Palm Beach County from another Florida county, you must update your address on your driver license and vehicle registration within 30 days. You may be eligible to update this information online. Please visit www.pbctax.gov for more information and to verify if you are eligible to renew online.

NEW DRIVERS UNDER THE AGE OF 18

New drivers under the age of 18 must safely gain driving experience in low-risk conditions before obtaining full driving privileges. Florida’s Graduated Driver Licensing (GDL) laws outline these limits and restrictions. Download the Official Florida Driver License Handbook at www.pbctax.gov/driver-license/get-your-firstdriver-license

LEARNER’S LICENSE REQUIREMENTS:

• Be at least 15 years old

• If under 18, present a signed and notarized Parental Consent Form. Notarized form is not needed if parent is present and able to sign.

• Provide proof of Traffic Law and Substance Abuse Education (TLSAE) course completion

• Pass a vision test

• Pass a Class E Knowledge Exam

• Provide proof of identity, residence, and Social Security number

Plan Ahead

Review the family calendar and map out a timeline for your teen to prepare to obtain a learner’s license. Make your reservation early as reservations can be booked up to 60 days in advance.

Visit www.pbctax.gov/reservations.

RESTRICTED DRIVER LICENSE REQUIREMENTS:

• Hold a learner’s license for 12 months

• Be certified by a parent or guardian to have at least 50 hours of behind-the wheel training, with at least 10 driving hours conducted at night

• Have no moving violation convictions

• Pass a Class E Driving Skills Exam

• Provide proof of identity, residence, and Social Security number

DRIVER LICENSE / ID Card

NEW DRIVERS AGED 18 OR OLDER

If you are a first-time driver who is at least 18 years old, you are not required to obtain a learner’s license; however, you are required to complete a Traffic Law and Substance Abuse Education (TLSAE) course, vision test, Class E Knowledge written exam, and a driving skills exam. During the driving skills exam, our examiner will observe your ability to control the vehicle and how well you obey traffic laws.

TO OBTAIN YOUR FLORIDA DRIVER LICENSE AND FULL DRIVING PRIVILEGES, YOU MUST:

• Pass a vision test

• Pass a Class E Knowledge Exam and Class E Driving Skills Exam

• Provide proof of Traffic Law and Substance Abuse Education (TLSAE) course completion

You must provide a vehicle for the driving test. The vehicle must have a valid registration, proof of insurance, and pass a basic vehicle inspection.

A Commercial Driver License (CDL) is a professional license with more testing requirements than other licenses. All applicants for a Commercial Driver License are required to have a Class E driver license, pass the vision requirements, and pass knowledge and skills tests. Applicants must be at least 18 years of age. If they are under 21, they will be restricted to intrastate operation only. Entry-Level Driver Training (ELDT) regulations require that all entry-level drivers of commercial motor vehicles (CMVs) receive training from a provider listed on FMCSA’s Training Provider Registry.

All Commercial Learners Permit (CLP) or Commercial Driver License (CDL) applicants must present one proof of residency and two proofs of Florida residential address in their name.

For the Florida residential address requirement, applicants can present: Two proofs from List A OR One proof from List A AND one proof from List B.

LIST A FOR CLP/CDL

Item presented must be in the applicant’s name

• A recent lease or rental agreement for the residence with a term of 6 months or greater

• Current Florida voter registration card

• Florida vehicle or vessel registration or title

• Current homeowner’s insurance policy or bill

• Current electricity or water bill

• Recent cellular or landline telephone bill

• Recent internet service provider bill

• Latest property tax bill

LIST B FOR CLP/CDL

Item presented must be in the applicant’s name

• Latest W-2 form or 1099 form

• Recent bank statement

• Recent credit card statement

• Latest military orders

• Recent pay stub

• Recent official government documents

We strongly encourage clients to study for their CDL before testing. The Florida CDL Handbook is available for download at www.flhsmv.gov.

If you do not qualify to renew your driver license/ID card online, you must make a reservation for in-person driver license service at any of our offices. You can renew your driver license/ID card up to 18 months in advance. RENEW YOUR DRIVER LICENSE/ID CARD

Your driver license or state ID card is valid for six or eight years, depending on your age. If you are 79 years old or younger, your driver license/ state ID card is valid for eight years. If you are 80 years old or older, your driver license/state ID card is valid for six years. A vision test is required to renew. If you have a REAL ID (Gold Star in top right corner) driver license/state ID card, the state of Florida grants one courtesy renewal online.To see if you qualify, please visit https://mydmvportal.flhsmv.gov.

Time to Renew?

Most clients are eligible for a onetime renewal through the FLHSMV website: mydmvportal.flhsmv.gov

A credit card will be required to process your renewal.

UPDATE YOUR NAME OR ADDRESS

Florida requires you to update your driver license/ID card with your new name and/or address within 30 days of changing your name and/or address. You must also update your Florida registration.

Update Your Name

• Update your name with the Social Security Administration first. Please allow 48 hours for your name change to take effect.

• Update your name on your Florida driver license/ID card and registration. For this service, an in-person reservation is required. Visit www.pbctax.gov/reservations to schedule a reservation. Be sure to review a list of required documentation (see page 21) that you will need to bring with you including your name change document.

Update Your Address

• If you have a valid Florida driver license/ID card that is REAL IDcompliant, you can update your address online at https://mydmvportal.flhsmv.gov/.

• If your driver license/ID card is not REAL ID-compliant, you must make a reservation for in-person driver license service. Please visit www.pbctax.gov/reservations to make a reservation and review the list of required documentation (see page 21) that you will need to bring with you.

REPLACE YOUR STOLEN/LOST DRIVER LICENSE/ID CARD

If you need to replace your lost or stolen driver license or ID card, you need to make a driver license/ID card reservation at www.pbctax.gov/reservations. You must bring the required documents (see page 21) in order to receive a replacement. The state will waive the fee to replace your stolen driver license/ID card if you file a police report. Please make sure you have the case number printed on a business card or official document from the law enforcement agency.

Visit www.pbctax.gov/driverlicense for eligibility requirements for replacing your lost driver license/ID card online. If you must replace your license in-person, please make a reservation at www.pbctax.gov/reservations.

DRIVER

TRANSACTION TYPE

DRIVER LICENSE FEES

The following fees reflect the most frequent driver license services. For a complete list of fees, please visit www.pbctax.gov.

SYMBOL DESIGNATION DESCRIPTION

DESIGNATIONS

The following designations can be added to your driver license/ID card. Additional fees and/or documentation may be required. Please visit www.flhsmv.gov for details.

Identifies the cardholder as deaf or hard of hearing.

Identifies the ID cardholder as developmentally disabled.

Identifies the cardholder as insulin dependent.

Identifies the cardholder wishes to be an organ donor through Donate Life Florida.

Identifies the cardholder is a veteran of the U.S. Armed Forces.

FWC DESIGNATIONS

Florida Fish and Wildlife Conservation Commission (FWC) lifetime license holders may add the following designations to their Florida driver license:

Florida Fish and Wildlife Conservation Commission (FWC)

Lifetime Boater Safety endorsement.

Lifetime FWC freshwater fishing license.

Lifetime FWC hunting license.

Lifetime FWC saltwater fishing license.

Lifetime FWC sportsman’s license.

REAL ID EXPLAINED

The Federal REAL ID Act of 2005 set new standards for the issuance of driver licenses and state ID cards. These new standards are in response to recommendations from the 9/11 Commission that the U.S. improve its system for issuing identification documents. The standards, developed by the Department of Homeland Security, improve the integrity and security of state-issued driver licenses/ ID cards, help fight terrorism, and reduce fraud. If your Florida driver license or ID card has a gold star in the upper right corner, you have a REAL ID.

REAL ID DEADLINE IS MAY 7, 2025

Due to the COVID-19 pandemic, the deadline for getting your REAL ID has been extended to May 7, 2025. Beginning on that date, every U.S. resident must present a REAL ID driver license or ID card to board a commercial flight or enter a federal building. If you do not have a REAL ID driver license or ID, don’t wait!

You must make a reservation to come into our office with all required documents. Reservations book quickly. Make your driver license reservation now at www.pbctax.gov/reservations and get your REAL ID in time.

DRIVER LICENSE / ID Card

REAL ID REQUIRED DOCUMENTS–U.S. CITIZENS

Visit www.pbctax.gov for a full list of required documents for U.S. citizens, immigrants, non-immigrants, and Canadians.

1. PRIMARY IDENTIFICATION

Please provide ONE of the following ORIGINAL documents with your complete name:

• U.S. birth certificate including some U.S. territories and the District of Columbia. Must be issued by a county health department or the CDC Bureau of Vital Statistics.

• Valid U.S. passport or passport card

• Consular Report of Birth Abroad

• Certificate of Naturalization, form N-560 or form N-570

• Certificate of Citizenship, form N-560 or form N-561

NOTE: Marriage certificates, court orders, or divorce decrees must be provided to link the name on the primary identification to the name on the driver license/ID card.

2. PROOF OF SOCIAL SECURITY NUMBER

Please provide ONE of the following documents with your complete name and Social Security number:

• Social Security card

• W-2 form (not handwritten)

• Paycheck/stub

• SSA-1099

• 1099 form (not handwritten)

NOTE: The name on your Social Security card must match the name that will appear on your driver license or ID card.

3. PROOF OF RESIDENTIAL ADDRESS

Please provide any TWO of the following documents. Copies are accepted. Your current driver license/ID card may not be used as proof of your residential address:

• Deed, mortgage, monthly mortgage statement, mortgage payment booklet, or residential rental/lease agreement

• Florida voter registration card

• Florida vehicle registration or title

• Current utility bill dated within last 30 days

• Medical or health card with address listed

• Mail/Documents issued by Federal, State, County or City government agencies (including city and county agencies)(must be dated within the last 30 days)

• Current homeowner or automobile insurance policy or bill

• Educational institution transcript for the current school year

• W-2 form or 1099 form

• Mail from financial institutions including checking, savings, or investment account statements. Must be dated within the last 30 days

NOTE: You may provide two proofs of residential address in the name of the person with whom you reside. You must also provide a signed and notarized Form 71120 — Certification of Address, available at www.pbctax.gov/onlineforms.

IMPORTANT INFORMATION FOR TRAVELERS

Travelers who do not present a REAL ID-compliant license or acceptable alternative beginning May 7, 2025, will not be permitted through any Transportation Security Administration (TSA) security checkpoint. Per the TSA, adult passengers aged 18 and over must show valid identification at the airport checkpoint in order to travel. If you do not have a REAL ID-compliant driver license/ID card after May 7, 2025, the TSA will accept alternate forms of identification including a U.S. passport or foreigngovernment issued passport, Department of Homeland Security (DHS) trusted traveler card, and Veteran Health Identification Card (VHIC). For a complete list of acceptable alternative forms of identification, please visit www.tsa.gov.

The Palm Beach County Tax Collector’s convenient way to renew your vehicle registration.

Now you can renew your vehicle registration from your smartphone or tablet in 3 easy steps.

Us in gMy EasyGov

Scan the QR code on your renewal notice with your smartphone or tablet camera or visit pbctax.gov/myeasygov to access MyEasyGov.

Select the vehicle(s) and renewal options.

Choose your payment method. Processing fees apply.

Motor VEHICLE

YOUR MOTOR VEHICLE REGISTRATION AND TITLE

Your vehicle registration consists of a metal license plate, a decal and a registration certificate. It serves as proof of payment for the registration tax and fees. Your Florida license plate is automatically replaced every ten years.

Proof of Florida insurance, with a minimum of $10,000 in personal injury protection (PIP) and $10,000 in property damage liability (PDL), is required to register your vehicle.

When you purchase a motor vehicle through a private sale or change the ownership status, you must apply for a title and registration in your name within 30 days.

Florida residents are required to update the address on their registration within 30 days of moving. If you are a new resident in Florida, you must apply for a title and registration within 30 days of accepting employment, engaging in a trade, profession or occupation, registering to vote, or enrolling a child in public school in the state. In order to complete the process, you will need to bring your out-of-state title with you to your reservation. In instances where the vehicle is financed, you will need to request the title from the lien holder prior to your reservation. For additional information and for a checklist of what you will need, visit www.pbctax.gov/motor-vehicle.

RENEWING YOUR MOTOR VEHICLE REGISTRATION

We make renewing your registration easy! Now you can renew your vehicle registration from your smartphone or tablet in 3 easy steps using MyEasyGov. Scan the QR code on your renewal notice with your smartphone or tablet camera or visit www.pbctax.gov/myeasygov to get started.

You can also renew using one of the MV Express self-service kiosks located at a Publix near you. For a list of kiosk locations, visit www.pbctax.gov/kiosks.

Your motor vehicle registration expires at midnight on your birthday. Please note, late fees apply if your registration payment is received after the 10th day of the month following your birthday. Exceptions are heavy trucks (gross vehicle weight of 26,001 lbs. or more) and vehicles owned by businesses.

If you have trouble renewing your registration online, please call Florida Highway Safety and Motor Vehicles (FLHSMV) at 850-617-3000 for 24/7 self-service support. You can check your driver license, update your vehicle insurance information, pay a reinstatement fee after paying a ticket or check a vehicle record. Be prepared to provide your driver license number, Social Security number, title, or VIN when you call.

MOTOR VEHICLE

MILITARY RESIDENTS

Did You Know?

As an agent for Florida Highway Safety and Motor Vehicles (FLHSMV), the Palm Beach County Tax Collector’s Office provides all motor vehicle services for Palm Beach County.

If you are a military resident stationed out-of-state, you should renew your registration by mail. Please include your renewal notice or copy of your registration, your out-of-state address, copy of military orders or other proof of military assignment, an affidavit stating the vehicle is maintained in the state where you are currently assigned and is not driven in Florida, except in a transient visitor status, and proof of out-of-state insurance coverage. For more information, please visit www.pbctax.gov.

SELLING YOUR VEHICLE

Submit form HSMV 82050 Notice of Sale (www.pbctax.gov/onlineforms within 30 days of selling your vehicle. We will update the title record to “SOLD.” The ownership status is not changed until the new owner is issued a new Florida Certificate of Title. Remember to surrender your license plate if you do not transfer it to another vehicle. The license plate is assigned to you, not the vehicle. See page 28 for information on surrendering your license plate.

MOTOR VEHICLE SALES TAX

Sales tax is required when a vehicle is purchased. Dealers collect this tax at the time of purchase, otherwise our office (as an agent for the Florida Department of Revenue) collects the tax when the vehicle is titled. Refer to the Department of Revenue website at www.floridarevenue.com for more information.

Heavy Truck Registration

Florida Statute 320.055 requires that heavy trucks with a gross vehicle weight of 5,001 to 7,999 pounds be registered by midnight on the owner’s birthday for one or two years.

MOTOR VEHICLE (MV ) TITLE CHECKLIST

Proof of valid Florida insurance

Signatures of seller(s) and/or applicant(s)

Completed and signed HSMV 82040 MV (Application for Title)

Valid passport or U.S. driver license/ID card

Completed and signed bill of sale/dealer invoice

Proof of sales tax paid if owned less than 6 months or change of ownership

Verification of VIN (Vehicle Identification Number)*

Out-of-state title certificate*

Original Manufacturer’s Certificate of Origin (MCO)

Original odometer disclosure statement

Florida Certificate of Title completed and signed

Copy of the current Florida registration certificate

*Form HSMV 82040 or 82042. The VIN may be verified on form HSMV 82040. If the verification is not performed by a Florida Notary, the VIN verification can be performed by a FL Licensed Dealer, Law Enforcement Officer, or FL Compliance Examiner/Inspector (Division of Motor Services/Tax Collector employee). Forms available at www.pbctax.gov/onlineforms

MOTOR VEHICLE

FLORIDA TITLES

A Certificate of Title is proof of ownership in Florida. When a motor vehicle, mobile home, or boat is sold, a new Certificate of Title must be issued in the purchaser(s) name. All vehicles are required to be titled, except mopeds, motorized bicycles and trailers weighing less than 2,000 pounds. Titles are obtained by making a reservation at one of our services centers. Visit www.pbctax.gov/reservations.To request a copy by mail, please complete Form 82101 Application for Duplicate Title, download at www.pbctax.gov/onlineforms. Return to Tax Collector, Palm Beach County, P.O. Box 3715, West Palm Beach, FL 33402-3715.

EXPEDITED TITLE SERVICE

For your convenience, we offer expedited (same-day) title service by reservation for an additional $10.00 fee. Visit www.pbctax.gov/reservations. Bring all required documentation to your reservation, and we will print your Certificate of Title in the office. Title document checklists can be found at www.pbctax.gov/motor-vehicle/titles.

You must provide valid photo identification. If the owner cannot be present, a representative of the owner must present an original Power of Attorney for a Motor Vehicle, Mobile Home or Vessel (HSMV Form 82053). Forms available at www.pbctax.gov/onlineforms.

ELECTRONIC TITLES

An e-title is a title record held in an electronic database. When an e-titled vehicle is purchased using a loan, it is called an Electronic Lien Title (ELT). For both ELTs and e-titles, a paper title has not been printed. A paper copy can be requested by visiting mydmvportal.flhsmv.gov once the lien is satisfied. It can be purchased online or at one of our service centers by reservation. Make your reservation at www.pbctax.gov/reservations. You must provide valid photo identification. If the owner cannot be present, a representative of the owner must present an original Power of Attorney for a Motor Vehicle, Mobile Home or Vessel (HSMV Form 82053). To request a copy by mail, complete Request for Electronic Title by Mail form and return to Tax Collector, Palm Beach County, P.O. Box 3715, West Palm Beach, FL 334023715. Forms available at www.pbctax.gov/onlineforms.

MOTOR VEHICLE

LICENSE PLATES

License plates belong to the state of Florida and are assigned to you, not the vehicle. You can transfer your license plate to a different vehicle by mail or by making a reservation for in-person service. Make a reservation at www.pbctax.gov/reservations. Florida requires license plates to be replaced every 10 years.

SPECIALTY LICENSE PLATES

Florida offers specialty license plates to raise funds for a variety of charitable organizations and special interests. Specialty plates can be purchased any time and cost an annual fee above the standard Florida license plate charge. Fees vary by type of license plate. For more information about specialty license plates, visit www.flhsmv.gov.

SURRENDERING YOUR LICENSE PLATE

Avoid possible driver license suspension by surrendering your valid Florida license plate if it is no longer in use. License plates must be surrendered if:

• You sell the vehicle without transferring the license plate to your new vehicle.

• You move to a new state and register the vehicle in that state.

• You cancel the insurance on your vehicle.

Improper surrender of the plate can lead to fraud or misuse of the plate. Since the plate will always be connected to your name, surrender the plate properly for peace of mind. You can surrender your license plate by mail or return it to the receptionist at one of our service centers during business hours. You will need to download and complete a Surrender License Plate Affidavit. For details, visit www.pbctax.gov/motor-vehicle/license-plates.

DISABLED PERSON WHEELCHAIR LICENSE PLATE

A person who qualifies for a permanent disabled person parking permit can obtain a wheelchair emblem license plate in lieu of receiving a parking permit. Wheelchair license plates must be renewed annually on the applicant’s birthday. The longterm impairment must be proved every four years by a certifying medical authority. An application for an International Wheelchair Symbol License Plate, Form 83007, can be found at www.pbctax.gov/onlineforms.

Veterans who are confirmed 100% disabled from a service-connected disability by a certifying medical authority are eligible for a disabled veteran license plate (service fees apply). Disabled veterans must download and complete Form HSMV 83039 Application for Disabled Person Parking Permit at www.pbctax.gov/onlineforms. The veteran must provide proof of service-connected 100% disability rating or that the vehicle was acquired through financial assistance from the Department of Veterans Affairs.

REPLACE A LICENSE PLATE VALIDATION DECAL OR PARKING PERMIT

If your registration, decal, or disabled person parking permit is lost or stolen, or you do not receive your registration after renewing online or by mail, please submit form HSMV 83146 Application for Replacement License Plate, Validation Decal, or Parking Permit. Application for lost-in-transit must be made within 180 days of issuance. Include a copy of the registered owner’s valid driver license, any required documentation, and applicable fee. We accept check or money order made payable to Tax Collector, PBC. For more information, including fees, please visit www.pbctax.gov.

Mail Your Application and Payment to:

Tax Collector, Palm Beach County, P.O. Box 3715

West Palm Beach, FL 33402-3715

DISABLED VETERAN LICENSE PLATE

HIGH OCCUPANCY VEHICLES (HOV) DECAL

High Occupancy Vehicle Decal must be displayed on vehicle and provides access to HOV lanes anytime, regardless of the number of passengers in your vehicle. Inherently Low Emission Vehicles (ILEV) or Hybrid Electric Vehicles (HEV) qualify for HOV decals. To purchase an HOV decal, submit form HSMV 83027 and a copy of your current vehicle registration. The fee for a one-year decal is $5.95 by mail. The fee for a two-year decal is $10.95 by mail. HOV decal renewals coincide with your vehicle registration renewals. We accept check or money order made payable to Tax Collector, PBC. For more information, please visit www.pbctax.gov/motor-vehicle/registration.

HOV decals DO NOT automatically provide access to Express Toll Lanes. You must also register with South Florida Commuter Services after acquiring your HOV decal and prior to using the Express Lanes. For more information, visit www.1800234ride.com.

Submit your completed form and accompanying fee, payable by check or money order to:

Tax Collector, Palm Beach County, P.O. Box 3715

West Palm Beach, FL 33402-3715

DISABLED PERSON PARKING PERMIT

Individuals with temporary or permanent disabilities and transporting organizations may apply for a disabled person parking permit. A completed form HSMV 83039 Application for Disabled Person Parking Permit (www.pbctax.gov/onlineforms) is required. The applicant and certifying authority or physician must have signed the application within the last 12 months. The application must also include the applicant’s valid Florida driver license/ID card or photocopy. Certifying authorities and physicians are listed on the back of the application. See chart on page 32 for mailing instructions. A representative can mail or deliver applications. Representatives must have the applicant’s license/ID card or photocopy and the completed application with original signatures.

Did You Know?

A physician must complete ALL sections of the application form HSMV 83039 prior to the applicant submitting it to the Tax Collector’s office. Incomplete forms will be returned to the applicant for completion. Download the form at www.pbctax.gov/onlineforms.

TYPES OF PERMITS

BLUE: A permanent disability permit (blue) is valid for four years. There is no charge to apply for or renew a permanent permit. Renewals require a new HSMV 83039 Application for Disabled Person Parking Permit signed by the applicant and certifying physician or authority. Download the form at www.pbctax.gov/onlineforms.

RED: A person with a temporary disability may apply for a temporary disabled person parking permit (red). The fee is $15.00. The permit will only be issued for the period indicated by the certifying authority or physician and may not exceed six months from the date of issuance. If the need for the temporary disabled person parking permit exceeds six months, an additional temporary permit may be issued. If the additional permit is applied for within 12 months from the issuance of the first permit, no additional fee is required.

PERMIT REPLACEMENTS

A replacement (lost or stolen) permanent permit requires a form HSMV 83146 Application for Replacement and a new HSMV 83039 Application for Disabled Person Parking Permit if it has been more than 12 months since the original document was signed. Download the form at www.pbctax.gov/onlineforms.

1. COMPLETE FORM HSMV 83039

Submit a completed Form HSMV 83039 Application for Disabled Person Parking Permit, including the Physician/Certifying Practitioner’s Statement of Certification section. Download the form: www.pbctax.gov/onlineforms

2. INCLUDE IDENTIFICATION

Enclose a copy of your Florida driver license/ID card unless the authorizing physician certifies your disability is too severe to visit an office to obtain one.

3. INCLUDE PAYMENT IF APPLICABLE

•Permanent—Blue: There is no fee for a permanent parking placard.

•Temporary—Red: The fee for a temporary parking placard is $15. Enclose check or money order payable to Tax Collector, PBC.

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MAIL YOUR APPLICATION

Send your application, documentation and payment to: Tax Collector, Palm Beach County, P.O. Box 3715, West Palm Beach, FL 33402-3715

A disabled person parking permit MUST be displayed when parking in a designated disabled parking space.

Non-attached mobile homes must be titled and registered. The length of the unit determines the fee. If the mobile home has more than one part, i.e. double-wide or triple-wide, each part is titled and registered separately. Form 82040 MV must be completed to register the mobile home. Download the form at www.pbctax.gov/ onlineforms. The registration renewal period for mobile homes is October through December. Mobile home decals expire December 31. Registrations renewed after January 10 are charged a penalty. Mobile home registration decals must be placed in the lower left corner of the mobile home window closest to the street/access road. Tangible personal property tax may apply to mobile homes with attached structures to the mobile home such as porches, decks and carports.

If you own the land and permanently affix your mobile home, you may declare the mobile home as real property. Mobile homes taxed as real property are not subject to tangible personal property tax or registration tax. Obtain and complete Mobile Home Declaration Form DR-402 from the Property Appraiser’s Office (www.pbcgao.gov). Once approved, the mobile home is assessed as real property. You must then submit the approved Form DR-402 to our office where a real property decal is issued. Forms can be mailed to Tax Collector, Palm Beach County, P.O. Box 3715, West Palm Beach, FL 33402-3715. For in-person service, reservations are available at www.pbctax.gov/reservations.

BOAT/ VESSEL

BOAT/VESSEL REGISTRATION

Owners must register a boat, jet ski or other marine vessel and/or trailer within 30 days of purchasing a new or used vessel. Remember to keep your registration in the vessel when in use. The trailer registration must be on hand when the trailer is in use. Sojourner registrations are issued to vessel owners who remain in Florida for more than 90 days but intend to return to their home state and take the vessel with them. Boats stored or operated in Florida retain their registration numbers, even if the ownership changes. For complete information, visit www.pbctax.gov/vessel.

HOW FEES ARE DETERMINED

Hull length and use determine the boat registration fee. Trailer weight determines the trailer registration fee. Florida requires all trailers to be registered. Boat trailers weighing 2,000 lbs. or more require a registration certificate and title. Home-made boat trailers require a certified weight slip. A portion of the registration fee helps the state protect its water resources and boating amenities.

Florida Statute provides for reduced vessel registration fees for a recreational vessel that is equipped with an Emergency Position-Indicating Radio Beacon (EPIRB), or for a recreational vessel when the owner possesses a Personal Locator Beacon (PLB).

To qualify for reduced registration fees of up to 25% (depending on the class of vessel), a recreational vessel owner must provide documentation that the EPIRB or PLB is registered with National Oceanic and Atmospheric Administration (NOAA). For more information, visit www.beaconregistration.noaa.gov.

Don’t Forget Your Jet Ski

Boat titles are required and serve as proof of ownership in Florida for all motorized watercraft, including jet skis and waverunners. The hull length determines the registration fee.

REGISTRATION RENEWAL

Visit www.pbctax.gov/vessel to renew your boat or vessel registration online. Registrations can also be renewed by mail or at any service center by making a reservation for in-person service.

BOAT TITLE CHECKLIST

REGISTRATION DATES AND DEADLINES

Registrations expire midnight on the first registered owner’s birthday. Business-owned boat and trailer registrations expire midnight June 30. Renew up to three months before the expiration date.

Out-of-state title certificate or the last boat registration (if previous state did not issue titles to boats)

Completed and signed application for Certificate of Title (HSMV 82040VS)

Bill of sale that shows purchase of the boat and/or trailer

Valid passport or U.S. driver license/ID card

Florida Certificate of Title with the “Transfer of Title by Seller” (section accurately completed)

Original Manufacturer’s Certificate of Origin (MCO) for the boat and/or boat trailer properly assigned to purchaser

Certified weight slip for the boat trailer (if the registration does not list the weight of the trailer)

Boat titles are required and serve as proof of ownership in Florida. Title and registration fees are separate charges.

TOURIST DEVELOPMENT TAX

ABOUT TOURIST DEVELOPMENT TAX

Anyone offering accommodations for short term rental (six months or less) must collect and remit Tourist Development Tax (TDT) each month to the Palm Beach County Tax Collector. TDT is 6% of total taxable rental receipts. It is an add-on tax that is collected from the guest in addition to sales tax.

Requirements

You must establish a TDT account at www.pbctax.gov/tdt. All returns must be filed and payment remitted monthly online by the 20th of each month. You must also obtain a Local Business Tax Receipt for Short Term Rentals for each rental property. Apply online or download the application at www.pbctax.gov/tdt. Complete and submit your application with your payment. Make your payment payable to Tax Collector, PBC.

In-person applications are only accepted at our Administrative Office, located on the third floor of the Governmental Center at 301 N. Olive Avenue, West Palm Beach, Monday through Friday 8:15 a.m. to 5:00 p.m. Call the TDT Hotline at (561) 355-3547 for questions. For more information visit www.pbctax.gov/tdt.

FILE AND PAY MONTHLY

Remember to file TDT returns and pay online by the 20th of each month. For months with no rental activity, file a zero return. You can file your TDT returns up to six months in advance.

Failure to File and Pay TDT

Penalties will be assessed for each month TDT is not filed. This includes months with no rental activity. Failure to collect and remit TDT is a theft of state funds and carries criminal charges.

33402-3715

REQUIREMENTS FOR ONLINE HOSTING PLATFORMS AND BOOKING SERVICES

• Provide hosts with a copy of the Tourist Development Tax Ordinance of Palm Beach County (see link below).

• Provide hosts with information about requirements for establishing a TDT account and obtaining a Business Tax Receipt for Short Term Rentals.

• Notify hosts of their obligation to remit TDT to the Palm Beach County Tax Collector.

• Verify the rental listing has a valid TDT account and Business Tax Receipt for Short Term Rentals prior to advertising.

• Display the TDT and Business Tax Receipt for Short Term Rental account numbers for each advertisement.

ADVERTISING YOUR PROPERTY FOR SHORT TERM RENTAL

How TDT Funds Are Used

Palm Beach County is a popular tourist destination, attracting more than 9.5 million people annually with a tourism sector employing more than 97,000 people. TDT funds generated from accommodations throughout the county are used to further market and promote tourism-generating assets, cultural councils, beach restoration and more, lessening the tax burden on residents. Learn more at www.pbc.gov/touristdevelopment.

FOR MORE INFORMATION

Visit: www.pbctax.gov/tdt

Email: ClientAdvocate@pbctax.com

Call: (561) 355-3547 Monday through Friday, 8:15 a.m. to 5:00 p.m.

Many hosts use online hosting platforms and booking services to advertise short term rentals or vacation homes. Prior to becoming a host, please become familiar with The Tourist Development Tax Ordinance of Palm Beach County, Chapter 17, Article III, Section 17-117 and Chapter 125 of Florida Statutes. To view the ordinance, visit https://library.municode.com/fl/palm_beach_county.

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PROPERTY TAX BASE

The Property Appraiser is an elected official responsible for determining the value of all property as of January 1 each year. Then, all valid exemptions, classifications, and assessment limitations are applied to determine each property’s taxable value. The Property Appraiser does not determine the property tax rate, or the amount of property taxes levied.

PROPERTY TAX RATES

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Revenue raised from property taxes is determined by locally-elected governing boards based on revenue required for operating expenses, and establishes millage rates. Elected officials in each jurisdiction set a millage, or tax rate, for the upcoming fiscal year, usually beginning October 1. Millage rates for each jurisdiction are uniform across all property types.

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TRIM NOTICE

The Notice of Proposed Taxes (Annual Truth-In-Millage or TRIM Notice), is sent by the Property Appraiser to property owners in August. It contains the property’s value as of January 1, the millage rates proposed by each local government entity, and an estimate of the proposed property taxes. Information about the local government’s budget hearing is included, providing property owners the opportunity to attend and comment on the proposed millage rates.

PROPERTY TAX BILLING & PAYMENT

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The Tax Collector prepares and mails the tax bills by November 1. Payment is due by March 31. Early payment discounts are offered ranging from 4%–1% or taxpayers can enroll in the Installment Payment Plan to make four installment payments.

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PROPERTY TAX COLLECTIONS & REFUNDS

Payment is made to the Tax Collector of the county in which the property is located. If a taxpayer does not pay a property tax bill by March 31, a tax certificate is sold on that property to collect the unpaid taxes. If the property owner has not paid all back taxes, interest, and fees within two years, a tax deed may be sold. The Tax Collector, in conjunction with the Property Appraiser, processes all requests for refunds of taxes.

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PROPERTY TAX APPEALS PROCESS

Taxpayers who object to their property's assessment or their exemption status, may appeal to the Value Adjustment Board (VAB). Either the Property Appraiser or the taxpayer may appeal the VAB’s decision in circuit court.

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FUNDING OF LOCAL GOVERNMENT SERVICES

Property taxes are distributed by the Tax Collector to all local governments levying the tax. In 2024, a total of more than 12.48 million parcels in Florida were assessed at a value of more than $3.85 trillion, making property tax the largest governmental revenue source in the state of Florida.

Learn More

Constitutional Tax Collector, Serving Palm Beach County www.pbctax.gov

Palm Beach County Property Appraiser www.pbcpao.gov

Palm Beach County Value Adjustment Board www.mypalmbeachclerk.com

Florida Department of Revenue www.floridarevenue.com

PROPERTY TAX

PROPERTY TAXES

Property taxes are payable November 1 to March 31 each year. Pay early and receive one of the following discounts: 4% in November, 3% in December, 2% in January, 1% in February. There is no discount for payments made in March. Unpaid property taxes become delinquent April 1.

If you do not receive your property tax bill, you are still responsible for paying the total amount due before April 1.

Homestead Exemption

If you are a new homeowner, you may be eligible to save a significant amount of money on your property taxes by applying for a homestead exemption with the Palm Beach County Property Appraiser’s Office. In order to qualify for homestead exemption:

• You must be a Florida resident.

• Meet the March 1 filing deadline.

• You must own and occupy the property as your permanent residence as of January 1. You, your spouse and/or the co-owner of your residence must not be receiving a residency-based exemption on any other property in Florida or in another state.

For more information or to apply for a homestead exemption, please visit the Palm Beach County Property Appraiser’s website, www.pbcpao.gov/homestead-exemption.htm.

HOW PROPERTY TAX IS CALCULATED

Your property tax is calculated by first determining the property’s taxable value. The taxable value is the property’s assessed value less any exemptions. The Palm Beach County Property Appraiser determines your property’s assessed value.

The taxable value is then multiplied by your local millage rate to determine your ad valorem taxes. Millage rates are set by each ad valorem levying authority for properties within its boundary.

Non-ad valorem assessments are added to the ad valorem taxes. Non-ad valorem assessments are determined by the levying authority using a unit of measure to calculate the cost of services. For example, Solid Waste Authority fees are based on the property producing the waste.

Ad valorem taxes plus non-ad valorem assessments equal your total annual property tax bill amount.

• Real estate property tax bills are mailed November 1.

• Property tax is payable November 1 through March 31.

• Property tax becomes delinquent April 1.

Save money by taking advantage of early payment discounts.

Paying Online

Updating Your Address

Each year, the Tax Collector’s Office mails more than 600,000 property tax bills to property owners. These bills are sent to the address on file with the Property Appraiser’s Office. Make sure your address is up to date with the Palm Beach Country Property Appraiser’s Office by visiting www.pbcpao.gov for more information and to update your property address.

Paying online is the fastest way to pay. Online payments are processed in approximately 1-3 business days. Use eCheck—it’s FREE!

If you use a credit/debit card, please note a 2.4% convenience fee applies to the total amount due (min. $2.50). Convenience fees are collected by the payment processor and not retained by the Tax Collector’s office.

Paying By Mail

Mailed payments can take up to 15 business days to process, not including U.S. Postal Service delivery time. We accept check, money order, or cashier’s check made payable to Tax Collector, PBC. Your canceled check serves as your receipt.

Tax Payment Processing Times

1 to 3 Business Days MAILED PAYMENTS

10 to 15 business days (November – March)

Payment processing time does not reflect U.S. Postal Service handling and delivery. 3 to 5 business days (April – October)

Paying by Drop Box

Our secure drop boxes are another convenient payment option. Drop boxes are located in our service center lobbies and are accessible during regular business hours. There is no need to make a reservation. We collect drop box payments daily which avoids mail handling delays.

We accept check, money order, or cashier’s check made payable to Tax Collector, PBC. Your canceled check serves as your receipt.

Do not tape, fold, staple, or clip yor payment

Do not write on your payment stub

Pay in full using U.S. funds

Improper payments can be delayed or returned for correction and impact possible discounts

Partial payments are not accepted and will be returned, which could impact discount eligibility and on-time payments.

INSTALLMENT

PAYMENT PLAN

Our budget-friendly Installment Payment Plan (IPP) allows you to make four smaller property tax payments throughout the year instead of paying your tax bill in one lump sum. Payments are due in June/July* 2025, September 2025, December 2025, and March 2026. You will receive a discount of slightly under 4% on your total property tax bill.

Apply online at www.pbctax.gov/ipp or download the application and apply by mail. We accept applications for the 2025 property tax season through April 30, 2025.Once you are on the plan, there is no need to re-apply. Just pay your first installment payment by the deadline each July to remain enrolled in the IPP.

*Payments made by June 30 will receive a discount; otherwise, non-discounted payments must be made by July 31 to remain in the IPP program.

DELINQUENT PROPERTY TAXES

Property taxes become delinquent April 1 and are subject to penalties and interest. Delinquent property taxes cannot be paid online. You must pay in full by certified funds drawn on a U.S. bank. We accept cash, money order, cashier’s check, or wire transfer. Interest accrues on delinquent property taxes on a monthly basis. Payment must be received in our office on or before the last business day of the month to be considered paid in that month. The postmark on a mailed payment is NOT proof of payment date.

TAX CERTIFICATE SALE

The Constitutional Tax Collector is required by law to hold an annual tax certificate sale to collect the preceding year’s unpaid taxes and associated fees. The tax certificate sale must be held 60 days after the date of delinquency or June 1, whichever is later, per Florida Statute 197.402. For more information about tax certificate sales, please visit www.pbctax.gov/taxes/property-tax/tax-certificates-and-deeds.

Need a Copy of Your Bill?

Clients are advised that per Florida Statute 197.122, failure to receive a property tax bill does not relieve the owner from paying the tax by the due date. In the event that you do not receive your property tax bill, visit www.pbctax.gov/propertytax view, or print a duplicate tax bill.

Pay, view, or print a duplicate tax bill visit www.pbctax.gov/propertytax

1 Property Control Number (PCN) or Tangible

Personal Property Account Number (TPP)

A unique number is assigned to each property. Refer to this number when making inquiries.

2 Property Owner(s)

Verify ownership. If the property has been sold, forward the bill to the new owner(s) or notify us by completing an online form at www.pbctax.gov/propertysold.

3 Mailing Address

If your mailing address has changed, contact the Property Appraiser at (561) 355-2866.

4 Exemptions

Approved exemptions will appear here. Report errors to the Property Appraiser at (561) 355-2866.

5 QR Code

Scan to be directed to the payment portal.

6 Assessed, Exemption & Taxable

Some exemptions are only applicable to certain taxing authorities.

7 Delinquent Tax Message

If this message is displayed on your bill, please contact the Tax Collector’s office at (561) 3552264 for the delinquent amount due and payment options.

8 Amount Due

Pay early and receive one of the following discounts: 4% in Nov., 3% in Dec., 2% in Jan., 1% in Feb. Gross amount due March 31, no discount applies.

Note: Discounts are determined by postmark of payment. Taxes are delinquent on April 1. Interest and fees apply. Florida Statute extends discount/payment deadlines falling on a Saturday, Sunday or holiday to the next business day.

TANGIBLE PERSONAL PROPERTY TAXES

WHO MUST PAY TANGIBLE PERSONAL PROPERTY TAX?

Tangible personal property tax is an ad valorem assessment against the furniture, fixtures, and equipment located in a business. It may apply to structural additions to mobile homes. The Palm Beach County Property Appraiser determines the value of tangible personal property. The Palm Beach County Tax Collector is responsible for collecting tangible personal property taxes. If your tangible personal property is assessed at $25,000 or less, you do not need to pay tangible personal property tax. Assessments of $25,000 or less require an initial return filed with the Palm Beach County Property Appraiser’s Office. If the value remains below $25,000, there is no requirement to file subsequent returns. For more information, please contact the Palm Beach County Property Appraiser’s Office at (561) 355-2896 or visit www.pbcpao.gov.

PAYING TANGIBLE PERSONAL PROPERTY TAX

Tangible personal property tax bills are mailed November 1. It is payable November 1 through March 31.

INSTALLMENT PAYMENT PLAN

There is no discount for payments made in March. Tangible personal property tax becomes delinquent April 1.

Our budget-friendly Installment Payment Plan (IPP) allows you to make four smaller tangible personal property tax payments throughout the year instead of paying your tax bill in one lump sum. Payments are due in June/July* 2025, September 2025, December 2025, and March 2026. You will receive a discount of slightly under 4% on your total property tax bill.

Apply online at www.pbctax.gov/ipp or download the application and apply by mail. We accept applications for the 2025 property tax season through April 30, 2025.

Once you are on the plan, there is no need to re-apply. Just pay your first installment payment by the deadline each July to remain enrolled in the IPP.

*Payments made by June 30 will receive a discount; otherwise, non-discounted payments must be made by July 31 to remain in the IPP program.

TANGIBLE PERSONAL PROPERTY TAXES

Closing A Business?

PAYING ONLINE

You can pay current and delinquent tangible personal property tax online. Paying online is the fastest way to pay. Online payments take approximately 1-3 business days to process.

Use eCheck—it’s FREE! If you use a credit/ debit card, please note that a 2.4% convenience fee applies to the total amount due (min. $2.00). Convenience fees are collected by our payment processor and not retained by our office.

If you were in business as of January 1 of the assessment year, your tax bill is valid and must be paid. You must notify the Property Appraiser’s office at (561) 355-2896 to advise that you are no longer in business and the status of the assets to avoid an assessment for the following year.

DELINQUENT TANGIBLE PERSONAL PROPERTY TAX

Tangible personal property tax becomes delinquent April 1 and fees apply. A third-party vendor collects delinquent tangible personal property tax on behalf of the Palm Beach County Tax Collector’s Office. There is a 20% collection fee added to the total gross amount due. Within 45 days after delinquency, the property is advertised in a local newspaper and advertising costs are added.

For more information about delinquent tangible personal property tax, including tax warrants, please visit www.pbctax.gov/taxes/ delinquent-tangible-personal-property-tax.

TANGIBLE PERSONAL PROPERTY TAX LIABILITY

Tax liability follows the personal property, not the owner. If you purchase a business or property and the tangible personal property tax is not paid, a warrant (lien) remains with the tangible personal property. Although the warrant can be issued in the name of the former owner, the lien attaches to the tangible personal property and survives all sales or transfers. Tax warrants are issued June 1 on all unpaid tangible personal property taxes. Within 30 days, our agency files a petition with the Clerk of the Circuit Court & Comptroller for an order directing levy and seizure of the property. If the Clerk of the Circuit Court & Comptroller finds the taxes that appear on the tax roll are unpaid, the court shall issue its order directing levy and seizure of the tangible personal property.

For this reason, we strongly recommend clients check www.pbctax.gov/taxes/delinquent-tangible-personal-property-tax to verify tangible personal property tax is paid in full before purchasing a business, mobile home, or rental property.

LOCAL BUSINESS TAX RECEIPT

ABOUT LOCAL BUSINESS TAX

If you sell merchandise or provide services in Palm Beach County, you must pay local business tax and maintain a valid Local Business Tax Receipt (LBTR). An LBTR is in addition to licenses required by law or municipal ordinances. It is subject to zoning regulations, health regulations, and any other lawful authority (County Ordinance No. 17-17). A Local Business Tax Receipt does not regulate a business or guarantee the quality of the work. If your business has furniture, fixtures and/or equipment worth more than $25,000, then you must also pay Tangible Personal Property Tax; see page 48.

APPLYING FOR A LOCAL BUSINESS TAX RECEIPT

You can apply for a Local Business Tax Receipt online at www.pbctax.gov/taxes/ business-tax or mail your application along with all required documentation and fees to:

Tax Collector Palm Beach County P.O. Box 3715 West Palm Beach, Florida 33402-3715

Apply for your Local Business Tax Receipt online or by downloading the application at: www.pbctax.gov/local-business-tax. For a complete list of required documents, fees, and instructions, please refer to the application. Remember to display your LBTR in a place where customers can see it.

LOCAL BUSINESS TAX RECEIPT EXEMPTIONS

• Honorably discharged or disabled veteran or spouse of honorably discharged or disabled veteran

• Widow with minor dependent(s)

• Person 65 years of age or older

• Unremarried surviving spouse of honorably discharged veteran

• Spouse of certain active duty military service member who relocated to the county pursuant to a permanent change of station order

• Low income individuals with a household income less than 130% of the federal poverty level based on the current year’s federal poverty guidelines

• Disabled person (have your physician complete the back of Form 49)

• Low income individuals receiving public assistance (re-evaluated yearly)

• Any charitable, religious, fraternal, youth, civic, service, or other such organization where the organization makes occasional sales or engages in fund-raising projects performed exclusively by the members thereof and when the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth, civic, and service activities of the organization

Visit www.pbctax.gov/local-business-tax to download Form 49 and review eligibility requirements per Florida Statutes 205.055 & 205.162.

The renewal period for Local Business Tax Receipts (LBTR) runs from July 1 through September 30. If unpaid, the LBTR becomes delinquent October 1 and is subject to penalties. New LBTRs issued during the months of October through March cost the full one-year amount. New LBTRs issued from April through September are prorated to six months.

Local business tax becomes delinquent October 1. The following penalties apply:

PENALTY SCHEDULE

PENALTY SCHEDULE

DATE LOCAL

October 1 10% penalty

November 1 15% penalty

December 1 20% penalty + $10 collection fee

January 1 25% penalty + $10 collection fee

February 1 Subject to a $250 fine pursuant to Florida Statute 205.053 rch 1 Warrant issued

PAYING ONLINE

There is no need to visit our office to pay your current or delinquent local business tax. Pay smart and pay online at www.pbctax.gov. Use eCheck—it’s FREE! You can also pay with a credit or debit card. A 2.4% convenience fee applies ($2.00 minimum). The convenience fee is retained by the payment processor and not by the Tax Collector’s office. Most online payments are processed in 1-3 days.

BUSINESS TAX RECEIPT FOR SHORT-TERM RENTAL

Anyone who offers accommodations for short term rental (six months or less) must have a valid Local Business Tax Receipt for Short Term Rental. Please refer to Tourist Development Tax on page 37.

Mail your Business Tax Receipt form to: Tax Collector, Palm Beach County P.O. Box 3715 West Palm Beach, Florida 33402-3715

Did You Know?

Consult with the local municipality in which your business is established. Many local municipalities within Palm Beach County also require business owners to establish a municipal business tax receipt in addition to the Tax Collector’s business tax receipt.

CLOSING OR MOVING A BUSINESS

If you close your business, notify the Tax Collector’s office immediately by completing the Business Closing/Moving Out of County form on www.pbctax.gov/ closing-moving and select Email Contact Forms to download the form. You may also sign and date the bottom stub portion of your Local Business Tax Notice and write “Out of Business” with closure date and contact number and mail it to our office. If you relocate your business, you are required to apply for a new Local Business Tax Receipt. See the info box on page 49 for additional information about closing a business.

ADDITIONAL SERVICES

HUNTING AND FISHING LICENSES

As an agent for the Florida Fish and Wildlife Conservation Commission, the Tax Collector sells hunting licenses, fresh and saltwater fishing licenses, waterfowl stamps, and game management permits. Most licenses are valid 12 months from the date of issue. Lifetime and senior citizen fishing licenses are also available.

Florida residents must provide a valid Florida driver license or identification card, or military identification card, to obtain a hunting or fishing license.

Persons with disabilities may obtain a no-fee hunting and fishing license from our organization. For applicant requirements, please visit https://MyFWC.com.

Please note: Anyone born on or after June 1, 1975, must present a valid hunter safety certification card prior to being issued a hunting license (excluding lifetime licenses).

TSA PRECHECK® SERVICES

The Tax Collector offers TSA PreCheck® at the South County Service Center, located in Delray Beach. TSA PreCheck® allows travelers to experience faster, more efficient screening at participating U.S. airport checkpoints for domestic and international travel. This service is available by appointment only through www.identogo.com. Appointments are available Monday through Friday, 8:30 a.m. to 3:40 p.m. Payment must be made in advance by credit/debit card on www.identogo.com at the time you make your appointment.

DIGITAL FINGERPRINTING

The Tax Collector’s office provides fast, convenient, and accurate digital fingerprinting at the South County Service Center. Fingerprints are submitted electronically to the preselected agency of your choice. This service is available by appointment only through www.identogo.com. Appointments are available Monday through Friday, 12:00 p.m. to 3:40 p.m. Payment must be made in advance by credit/debit card on www.identogo.com at the time you make your appointment.

SunPass® transponders are available for purchase at all Tax Collector offices to help you save time and money when traveling on Florida toll roads and bridges. Consider purchasing a SunPass® mini transponder ($4.99 +tax) or SunPass® Pro transponder ($14.95 +tax), which is accepted in 22 states including at all EZ-Pass tolls. We accept cash or credit/debit cards only. SunPass® transponders can be purchased at the time of other in-person transactions if you have a reservation at one of our service centers. For more information on SunPass®, please visit www.sunpass.com.

SUNPASS® TRANSPONDERS

ADDITIONAL SERVICES

FLORIDA BIRTH CERTIFICATES

If you were born in Florida, you can purchase a certified copy of your birth certificate at any of the Tax Collector’s locations by making a reservation for in-person service. To schedule a reservation, visit www.pbctax.gov/reservations. Applicants (self, parent, guardian, or legal representative) must provide a valid photo identification to obtain a birth certificate.

Acceptable forms of ID include:

• Driver license

• Military identification card

• State identification card

• Passport

Fees:

• Certified Birth Certificate: $21.25 (payments are cash only)

• Additional copies ordered at the same time: $10.00 each

Births over 100 years old or those that are under seal of a court order must be requested from the Florida Department of Health, Bureau of Vital Statistics, www.floridahealth.gov/certificates. For a record under seal, please send your request in writing to the Bureau of Vital Statistics at the address listed above.

If you need a birth certificate from another state, please visit www.VitalChek.com.

The Tax Collector offers new Palm Beach County business listings through a subscription service. To request access, visit www.pbctax.gov and select Additional Services from the menu bar to get started.

The annual subscription fee is $120 payable by certified funds (money order or cashier’s check).

• Download and complete the Application for New Business Listing Service.

• Return the completed form and payment to the address listed here.

• A username and password will be sent via email after application and payment are processed.

About the Constitutional TAX COLLECTOR

The Florida Constitution established the Tax Collector’s Office as an independent agency in 1885, so it would be free from influence by local or state agencies that have the power to levy taxes. The Tax Collector is elected to a 4-year term in the same year as the presidential election.

The Tax Collector’s Office is not funded by tax dollars. It is a fee-based office, which means the fees collected for the services provided are used to fund the operating budget that is approved by the Florida Department of Revenue. Any revenue from fees collected beyond the amount needed to fund the office is returned to the local government agencies, including the county.

Anne M. Gannon is the first woman elected to the office of the Constitutional Tax Collector serving Palm Beach County. First elected by an overwhelming majority in 2006, she was re-elected in 2008, 2012, 2016, 2020 and 2024.

Other constitutional officers serving Palm Beach County include the Clerk of the Circuit Court & Comptroller, Property Appraiser, Sheriff, State Attorney, Public Defender and Supervisor of Elections.

OUR AWARDS & ACCOMPLISHMENTS

In 2024, Palm Beach County Tax Collector’s organization was honored with seven national and local industry communications and financial awards for best-in-class accomplishments!

To learn more about our awards & recognition, visit www.pbctax.gov/about-us.

*Florida Statute extends discounts/payment deadlines falling on a Saturday, Sunday, or holiday to the next business day. Payment(s) must be received in our office by 5:00 p.m. or online by 11:59 p.m. EDT on January 2, 2025.

New Year’s Day Tax Collector Offices Closed

Kwanzaa Ends

2% Property Tax Discount Begins

Tourist Development Tax Due*

Hanukkah Ends

Martin Luther King Jr. Day

Tax Collector Offices Closed

Last Day to Receive 2% Property Tax Discount

*Florida Statute extends discounts/payment deadlines falling on a Saturday, Sunday, or holiday to the next business day. Payment(s) must be received in our office by 5:00 p.m. or online by 11:59 p.m. EDT on February 3, 2025.

Daylight Saving Time Begins

Tourist Development Tax Due*

Last Day to Pay 2024 Property Tax

Final 2024 IPP Payment Due

*Florida Statute extends discounts/payment deadlines falling on a Saturday, Sunday, or holiday to the next business day. Payment(s) must be received in our office by 5:00 p.m. or online by 11:59 p.m. EDT on March 3, 2025.

Mother’s Day

Hurricane Season Begins Tourist Development Tax Due*

Father’s Day

Juneteenth Tax Collector Offices Closed

IPP: 1st Installment Payment Due to receive discount

*Florida Statute extends discounts/payment deadlines falling on a Saturday, Sunday, or holiday to the next business day. Payment(s) must be received in our office by 5:00 p.m. or online by 11:59 p.m. EDT on June 2, 2025.

Be Prepared

This Hurricane Season. Request a copy of our Pocket Hurricane Guide, www.pbctax.gov/hurricane-guide-request/

Local Business Tax Receipt Renewal Period Begins Through Sept 30

Tourist Development Tax Due

IPP: 1st Installment Payment Due. Failure to make 1st installment by this date will result in being removed from plan.

Independence Day Tax Collector Offices Closed

Tourist Development Tax Due

Labor Day Tax Collector Offices Closed

Tourist Development Tax Due*

Begins

Last day to renew Local Business Tax Receipt

IPP: 2nd Installment Payment Due

Hashanah Ends

*Florida Statute extends discounts/payment deadlines falling on a Saturday, Sunday, or holiday to the next business day. Payment(s) must be received in our office by 5:00 p.m. or online by 11:59 p.m. EDT on September 2, 2025.

Rosh

Hashanah

Rosh

Columbus Day Tax Collector Offices Closed

Tourist Development Tax Due

Yom Kippur Begins

Yom Kippur Ends

*Florida Statute extends discounts/payment deadlines falling on a Saturday, Sunday, or holiday to the next business day. Payment(s) must be received in our office by 5:00 p.m. or online by 11:59 p.m. EDT on November 3, 2025.

Hanukkah Begins

Last Day to Receive 4% Property Tax Discount*

Hanukkah Ends

Christmas Eve Tax Collector Offices Closed

Last Day to Receive 3% Property Tax Discount IPP: 3rd Installment Payment Due 3% Property Tax Discount Begins Tourist Development Tax Due

Christmas Day Tax Collector Offices Closed Kwanzaa Begins

New Year’s Eve

*Florida Statute extends discounts/payment deadlines falling on a Saturday, Sunday, or holiday to the next business day. Payment(s) must be received in our office by 5:00 p.m. or online by 11:59 p.m. EDT on December 1, 2025.

Bed Tax

Birth Certificates

Boats

Business Closing

Business Listings

Business Tax

Calendar

Careers

Commercial Driver License

4, 17

Constitutional Tax Collector’s Office, About Delinquent Taxes 48–49, 51

Designations, Driver License

Disabled Parking Permits

Driver License Fees

Drop Boxes

Exemptions

Fingerprinting

Fishing/Hunting License

Glossary

HOV Decals

Installment Payment Plan

License Plates

Locations & Hours

Millage Rate

Military

Mobile Homes

MV-Express Self-Serve Kiosks

MyEasyGov

New Business Listing

New Drivers/New Residents

Online Payment

Payment Options

Payment, Mail Addresses

Payment Processing Times

Property Control Number

Property Tax Bill Sample

Property Tax Cycle

REAL ID

Registration, Boat/Vessel

Registration, Motor Vehicle

12, 42, 49, 52–53

6, 12–13, 41, 44, 20 12, 29–32 39, 40-41, 43-44, 20 12, 43, 46 39-41, 46 8, 55 20, 54 4–6 30 5, 39, 44, 47–48, 73 4-5, 24-25, 28-29 8–9 5, 39 25, 50, 54, 56 33, 48 5, 9–10, 13, 24 23 56 14–16

Registration Renewal

Rental Property, Short Term

Discounts 46, 48, 60–61, 65, 70-71, 73

North County Service Center 6, 36–37 12, 56 4–6, 20, 27, 34–35 4, 49, 52 56 4, 12, 36–37, 50–52, 73

Replacement, Driver License

Replacement, License Plate/Decal

Replacement, Parking Permit

Reservations, How To Social Media

SunPass®

Tangible Personal Property Tax 33, 48–50, 73

Tax Certificates

Titles

Tourist Development Tax

Traveler Information

TSA PreCheck®

Veterans

12–13, 46–47 12–13 12–13, 42 5, 13, 46 46 38–39 5, 18–19, 21–22 4–5, 12–13, 34–35 4–5, 12–13, 24-26 10–13, 23–25, 30, 35, 43 6, 12, 36–37, 52, 73 14, 19–20 29 31 8, 11, 13 back cover 5, 12–13, 55 4–6, 12–13, 6, 39, 45 4–6, 11–13, 24–27, 33, 34–35 6, 12–13, 36–37, 52, 73 22, 55 55 20, 22, 29, 50

Property Tax

Real Estate & Tangible Personal Property Taxes

Starts Nov. 1:

Ends Mar. 31: Unpaid property taxes become delinquent April 1.

Discounts for Early Payment: November — 4% January — 2% December — 3% February — 1%

Installment Payment Plan (IPP) Enrollment

Once enrolled, reapplication is not necessary for continued participation for the next year(s), provided the first payment is always made no later than July 31. Enroll at www.pbctax.gov/ipp

Installment Payment Plan (IPP) Payments Payments are due quarterly in June/July, September, December, and March.

First Payment Option 1:

If paid by June 30, you will receive a discount on your tax bill of nearly 4% and remain on the plan.

Business Tax

First Payment Option 2:

If paid by July 31, you will not receive a discount on your tax bill, but will remain on the plan.

Business Tax Receipts are payable from July to September.

If payment is not made by July 31, you will be automatically removed from the IPP.

Once removed from the plan, taxes are due in one lump sum payable between November–March.

Tourist Development Tax Payments are due the first of every month.

Even during periods with no rental activity, you must file a return every month, indicating $0.00 due for that

Photo: North County Service